Three sources of tax interactions among local jurisdictions are usually considered in the literature: public expenditure spill-over, tax competition and yardstick competition. However, another source of interdependency has been suggested in recent years: the ‘political trend’....

Three sources of strategic tax interactions among local jurisdictions are usually considered in the literature: public expenditure spill-over, tax competition and yardstick competition. However, another source has now been suggested: the intellectual trend. According to that hypothesis,...

Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...

This paper proposes an analysis of two major tax events which occurred in the European Union in 2001, the move of Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities. In...

Companies play an important role in the mobility debate as they can be considered as the primary ‘creators’ of commuting traffic. In recent years, companies have developed a variety of initiatives to improve the mobility of their employees, although their visions and actions are often...

This paper aims to explore the profession of mobility manager and to find out whether they achieve (or not) change in the commuting behaviours of employees. We firstly use data of a Belgian mobility survey that contains information about 4969 workplaces. Then, we use data of a face-to-face...